Journal of Accounting Research, Utility Finance and Digital Assets最新文献_第7页

ANALYSIS OF THE FLYPAPER EFFECT AND ITS INFLUENCE ON DISTRICT/CITY REGIONAL EXPENDITURES IN ACEH PROVINCE 2016-2021 2016-2021年亚齐省蝇纸效果及其对区/市区域支出的影响分析

Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2023-01-16 DOI: 10.54443/jaruda.v1i3.45

Rahmatillah, Marzuki, G. Syamni, Nurlela

引用次数: 0

THE EFFECT OF CAPITAL STRUCTURE, COMPANY SIZE, PROFITABILITY AND DIVIDEND POLICY ON THE VALUE OF FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2017-2021 PERIOD 2017-2021年期间，资本结构、公司规模、盈利能力和股息政策对在印尼证券交易所上市的食品和饮料公司价值的影响

Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2023-01-12 DOI: 10.54443/jaruda.v1i3.43

Radja Publika, Wilda Nafisaˡ, Marzuki³ Chairil Akhyar², Faisal Matriadi⁴

引用次数: 0

THE EFFECT OF LEVERAGE, SYSTEMATIC RISK, FIRM SIZE, GROWTH OPPORTUNITY AND ROA ON EARNING RESPONSE COEFFICIENT IN PHARMACEUTICAL COMPANIES ON THE INDONESIA STOCK EXCHANGE 杠杆、系统性风险、公司规模、成长机会和roa对印尼证券交易所医药公司盈余反应系数的影响

Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2023-01-12 DOI: 10.54443/jaruda.v1i3.44

Radja Publika, Ferian, Chairil Akhyar, R. Ilham, M. Subhan, Chairil Ferian, Rico Nur Akhyar, M. Ilham, Subhan

{"title":"THE EFFECT OF LEVERAGE, SYSTEMATIC RISK, FIRM SIZE, GROWTH OPPORTUNITY AND ROA ON EARNING RESPONSE COEFFICIENT IN PHARMACEUTICAL COMPANIES ON THE INDONESIA STOCK EXCHANGE","authors":"Radja Publika, Ferian, Chairil Akhyar, R. Ilham, M. Subhan, Chairil Ferian, Rico Nur Akhyar, M. Ilham, Subhan","doi":"10.54443/jaruda.v1i3.44","DOIUrl":"https://doi.org/10.54443/jaruda.v1i3.44","url":null,"abstract":"This study examines the effect of Leverage, Systematic Risk, Firm Size, Growth Opportunity, and ROA on the Earning Response Coefficient of Pharmaceutical Companies on the Indonesia Stock Exchange. The data used in this study are secondary data for 2019-2021. In sampling, the author uses a purposive sampling technique, namely the sampling method based on specific criteria. The sample in this study was 7 pharmaceutical companies conducted from the first Quarter of 2019 to Quarter 4 2021, so the number of observations in this study amounted to 84 observations using panel data regression analysis. Data is obtained from the publication of the Indonesia Stock Exchange. The results indicate that Leverage negatively and significantly affects Earning Response Coefficient of Pharmaceutical Companies on the Indonesia Stock Exchange, Systematic Risk negatively and significantly affects the Earning Response Coefficient of Pharmaceutical Companies on the Indonesia Stock Exchange, while Firm Size positively and significantly affects the Earning Response Coefficient of Pharmaceutical Companies on the Indonesia Stock Exchange. Growth Opportunity does not influence the Earning Response Coefficient of Pharmaceutical Companies on the Indonesia Stock Exchange, and ROA negatively and significantly affects the Earning Response Coefficient of Pharmaceutical Companies on the Indonesia Stock Exchange..","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"37 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131160920","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 6

EFFECT OF COOPERATIVE CAPITAL ON SUCCESS AT KSP-PS BQ ARAFAH MATANGKULI 合作资本对ksp-ps成功的影响[j]

Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2023-01-07 DOI: 10.54443/jaruda.v1i3.31

Suci Fitriani, Suci Faiza, Chaera Maulida, Rozhatul Saufa, Cut Dara Aria Faradika

引用次数: 0

ANALYSIS OF COMMON SIZE ON BSI (BANK SYARIAH INDONESIA) IN 2020-2021 2020-2021年印尼伊斯兰银行(bsi)共同规模分析

Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2023-01-07 DOI: 10.54443/jaruda.v1i3.28

Harley Agustian, Rico Nur ilham, Irada Sinta, Bob Feinberg

{"title":"ANALYSIS OF COMMON SIZE ON BSI (BANK SYARIAH INDONESIA) IN 2020-2021","authors":"Harley Agustian, Rico Nur ilham, Irada Sinta, Bob Feinberg","doi":"10.54443/jaruda.v1i3.28","DOIUrl":"https://doi.org/10.54443/jaruda.v1i3.28","url":null,"abstract":"This research is motivated by the condition of the financial performance of Bank Indonesia Syariah. In the 2020 balance sheet financial statements, there is an increase, as well as in 2021, again experiencing an increase of 265 billion rupiah. This study measures financial performance with common size analysis. This research is a type of quantitative research. The research in this paper is focused on common size analysis at Bank Indonesia Syariah in 2020-2021. The theoretical approach that the researcher uses is: descriptive-analysis, the financial statements of Bank Indonesia Syariah can be analyzed using common size analysis. The results of this study are common size analysis at Bank Indonesia Syariah in 2020-2021. On the balance sheet: assets have increased. While on the income statement, revenue has increased, and the expense account has decreased. In the balance sheet, there was an increase in assets from 239.581 billion in 2020 to 265.289 billion in 2021. The increase in assets occurred in accounts receivable, marketable securities and cash, as well as other assets. Likewise in the income statement, there is an increase in profit from 2.187 billion in 2020 to 3.028 billion in 2021.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"192 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132371364","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 5

ANALYSIS OF THE ROLE OF SAVING AND LOAN CREDIT IN PNS RETIREMENTS IN THE NASARI SAVING AND LOAN COOPERATIVE (KSP) KOTA LHOKSEUMAWE 储蓄与贷款信用在纳萨里储蓄贷款合作社(ksp) PNS退休中的作用分析

Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2023-01-07 DOI: 10.54443/jaruda.v1i3.37

Putri Rahmayani, Hastanti Listya Ningtiyas, Sultan Haris Al-Muridhillah, Chairul Rizal, S. Subhan

引用次数: 1

ANALYSIS OF THE INFLUENCE OF CAPITAL AND BUSINESS DURATION ON THE INCOME LEVEL OF SMEs (Case Study at CMC Cake Shop 资金和营业时间对中小企业收入水平的影响分析(以中环蛋糕店为例)

Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2023-01-07 DOI: 10.54443/jaruda.v1i3.30

Rina Iklima, Rizkia Nadira, Nazri Ainiya, Safriana Safriana, Irada Sinta

{"title":"ANALYSIS OF THE INFLUENCE OF CAPITAL AND BUSINESS DURATION ON THE INCOME LEVEL OF SMEs (Case Study at CMC Cake Shop","authors":"Rina Iklima, Rizkia Nadira, Nazri Ainiya, Safriana Safriana, Irada Sinta","doi":"10.54443/jaruda.v1i3.30","DOIUrl":"https://doi.org/10.54443/jaruda.v1i3.30","url":null,"abstract":"The development of Micro, Small and Medium Enterprises (MSMEs) in Indonesia is getting faster and more advanced. The problems of obstacles and obstacles faced by MSME entrepreneurs in increasing income are very complex and include several aspects which are closely related to one another, including: lack of managerial skills and skills in operating as well as the absence of legal sources from the company, weak organization and limited marketing, lack of capital both in quantity and sources. Therefore, business actors only get unstable or fluctuating profits in their business, therefore the author wants to examine the Analysis of the Effect of Capital and Length of Business on the Income Level of Umkm Cake Shop Cmc located in Keude Buloh Blang Ara, kec. Kuta Makmur, Kab. North Aceh. The founder and owner of Umkm is Mrs. Marlina, S.Pd. who lives in the village of Ceumeucet, Kec. Kuta Makmur, Kab. North Aceh. The target in this study was the owner of the Cmc Cake Shop. The researcher used a qualitative research approach, namely the interview method used to collect data related to business capital, length of business, and income of UMKM UKM Cake Shop traders. The results of this study indicate that the length of business is very closely related to the income of MSMEs. The long term of business also makes customers believe that these MSMEs are good MSMEs. From this it can be concluded that the relationship between business length and income is positive. Business capital is also one of the variables that play an active role in influencing the income level of UMKM CMC cake shops.","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115547460","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

ANALYSIS OF COMMON SIZE PT. SEMEN INDONESIA (PERSERO) Tbk 普通大小印尼精液(PERSERO) Tbk的分析

Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2023-01-06 DOI: 10.54443/jaruda.v1i3.27

Suci Puji Suryani, J. Zysman, Chairil Akhyar, Irada Sinta, Rico Nur ilham

引用次数: 5

ANALYSIS OF SOUNDNESS LEVEL (FINANCE) USING CAMEL METHOD OF BANK ACEH SHARIA BEFORE AND AFTER CONVERSION 用骆驼法分析亚齐伊斯兰银行转换前后的稳健程度(财务)

Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2023-01-04 DOI: 10.54443/jaruda.v1i3.41

Ramadhan Razali, Fuadi, Deny Sumantri Mangkuwinata, Hanif

{"title":"ANALYSIS OF SOUNDNESS LEVEL (FINANCE) USING CAMEL METHOD OF BANK ACEH SHARIA BEFORE AND AFTER CONVERSION","authors":"Ramadhan Razali, Fuadi, Deny Sumantri Mangkuwinata, Hanif","doi":"10.54443/jaruda.v1i3.41","DOIUrl":"https://doi.org/10.54443/jaruda.v1i3.41","url":null,"abstract":"Financial institutions are the institution that has an important role in national development and the economy of a country. The economic progress of the banking sector can be seen from the increasing public interest in investing, borrowing and saving by utilizing banking services. So to increase public and government confidence in managing their business finances, an assessment of the soundness of the bank is very necessary. The formulation of the problem in this study, namely: 1) How is the health (financial) level of PT. Bank Aceh Syariah before conversion if assessed using the CAMEL method in the period 2013-2015?, 2) What is the soundness (financial) level of Bank Aceh after conversion if assessed using the CAMEL method in the 2017-2020 period? The type of research that researchers use in this study is qualitative research by using data collection techniques, documentation. The CAMEL techniques and descriptive analysis use to analyze the data. Based on the results of the study, it can be concluded that: 1) That the health level of PT. Bank Aceh Syariah before conversion was in the healthy category, 2) The health level of PT. Bank Aceh Syariah after conversion is in the healthy category.3) Bank Aceh Syariah soundness level before and after conversion is in the healthy category with an average value before conversion by 75.24% and after conversion by 80.84%","PeriodicalId":284428,"journal":{"name":"Journal of Accounting Research, Utility Finance and Digital Assets","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125479058","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

EXTERNAL AUDITOR ANALYSIS OF BANKRUPTCY IN ISLAMIC FINANCIAL INSTITUTIONS 伊斯兰金融机构破产的外部审计分析

Journal of Accounting Research, Utility Finance and Digital Assets Pub Date : 2023-01-04 DOI: 10.54443/jaruda.v1i3.42

Siti Kadariah, Agus, Muslim Marpaung, Emi Masyitah

引用次数: 0